# Pub. L. 87-15: changes to the Internal Revenue Code

1961-03-31, 75 Stat. 40. Source: <https://www.govinfo.gov/link/plaw/87/public/15>.

## Legislative history

- Bill: [H.R. 5463](https://www.congress.gov/bill/87th-congress/house-bill/5463)

## § 6412: Floor stocks refunds

- § 6412: Pub. L. 87–15 substituted “December 31, 1962” for “September 30, 1961” after “paid and which, on”, and “March 31, 1963” for “September 30, 1961” after “delegate on or before”.